{
  "url": "https://openlegislation.uk/draft-employment-allowance-care-and-support-workers-regulations-2015/note",
  "json_url": "https://openlegislation.uk/draft-employment-allowance-care-and-support-workers-regulations-2015/note.json",
  "legislation": "ukdsi/2015/9780111127407",
  "legislation_title": "The Employment Allowance (Care and Support Workers) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-employment-allowance-care-and-support-workers-regulations-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the National Insurance Contributions Act 2014 (c. 7) (“the Act”). Section 1 of the Act allows an employer to claim an employment allowance of up to £2,000 towards their liability to pay secondary Class 1 National Insurance Contributions. Section 2(3) of the Act provides that liabilities are excluded from the scope of an employment allowance if they are incurred in respect of an employee who is employed (wholly or partly) for purposes connected with the employer’s personal, family or household affairs.\nRegulation 2 inserts new subsection (3A) in section 2 of the Act. It provides that liabilities are not excluded under section 2(3) if the employee provides assistance to someone who needs support because of old age, mental or physical disability, because of a past or present dependence on alcohol or drugs, or an illness or mental disorder.\nA Tax Information and Impact Note covering this instrument was published on 10th December 2014 alongside the draft Finance Bill 2015 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111127407/note",
    "retrieved_at": "2026-10-30T15:10:33.588712+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}